Expiry of waybill: No penalty if  no intention to evade tax  

Maa Amba Builders & Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court) The case of Maa Amba Builders & Anr. vs Assistant Commissioner of Revenue, heard in the Calcutta High Court, revolves around the expiration of a waybill and subsequent penalty imposition under tax laws. The petitioners contested the penalty, asserting their lack of intent to evade taxes despite the expired waybill. The petitioners, engaged in business transactions, faced interception of goods due to an expired e-way bill. Despite timely issuance of tax invoices and attempts to extend the waybill’s...